Statements of Audit Procedures (SAPs) - General Policies and Procedures

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Statements of Audit Procedures (SAPs) - General Policies and Procedures

The Statements of Audit Procedure (SAPs) are used by Finance audit staff for guidance on various audit-related matters. While not normally distributed outside the agency, they can be useful in understanding the audit process.

2021

Procedure for Voluntary Disclosure and Compliance Program. #PP-2021-01. 1/22/21
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2009

Procedure for Short Term Installment Agreements. #PP-2009-02. 4/17/09
(supercedes #PP-2008-15)
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Procedure for Voluntary Disclosure and Compliance #PP-2009-1rev. 5/24/12
(supersedes #PP-2008-24)
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2008

Procedure for Control of Statute of Limitation in Audit Cases. #PP-2008-25. 4/15/08
(supersedes #94-1-AU and #SAP-AU-10)
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Procedure for Fair Market Value of Real Property. #PP-2008-23. 4/14/08
(supersedes #93-2-GCT/RPTT and #95-1-GCT-RPTT)
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Procedure for Interest Calculations When Netting Overpayment and Underpayments. #PP-2008-22. 4/14/08
(supersedes #98-3-AU)
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Procedure for Changes to the Corporate Taxpayer: Guidelines for Auditors. #PP-2008-21. 4/14/08
(supersedes #00-3-AU)
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Agreement to Authorize Electronic Exchange of Tax Information. #PP-2008-20. 4/11/08
(supersedes #01-1-AU)
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Procedure for All Units: Imposition of Civil Penalties. #PP-2008-19. 4/9/08
(supersedes #01-3-AU)
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Procedure for Documenting an Audit. #PP-2008-18. 4/7/08
(supersedes #AP/AU-14)
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Procedure for Establishing Subsidiary Status for Purposes of the General Corporation Tax and Tax on Banking Corporations. #PP-2008-17. 4/7/08
(supersedes #97-1-GCT/BTX)
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Procedure for Taxpayer Claim of Prior Resolution at the Conciliations Bureau. #PP-2008-16. 4/7/08 (supersedes #AP-AU-17)
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Procedure for Computer Assisted Statistical Sample Field Audits. #PP-2008-14. 4/7/08
(supersedes ##96-4-AU)
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Procedure for Courtesy Conferences. #PP-2008-13. 03/20/08
(supersedes #92-3-AU)
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Procedure for GCT & UBT Treatment of Repurchase Agreements and Securities Lending and Borrowing Transactions for Financial Services Firms Regularly Engaged in Such Activities. #PP-2008-12. 03/31/08 (supersedes #04-02-AU)
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Procedure for Filing Advice or for Expedited Review of Filed Tax Returns. #PP-2008-11. 3/20/08 (supersedes #04-01-AU)
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Procedure for Reporting Federal or State Audit Changes. #PP-2008-10. 3/25/08 (supersedes #03-01-AU)
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Procedure Concerning Original Documentation Written in a Foreign Language. #PP-2008-09. 3/25/08 (supersedes #AP/AU-1)
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Procedure for Net Operating Loss Carrybacks. #PP-2008-08. 3/19/08 (supersedes #AP/AU-13)
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Procedure for On-Line Payments. #PP-2008-07. 3/20/08 (supersedes #02-1-AU)
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Procedure for Last Known Address. #PP-2008-06. 3/13/08 (supersedes #98-2-AU)
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Procedure for Processing Delinquent Returns. #PP-2008-05. 3/4/08 (supersedes #AP/AU-10B)
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Procedures for Canceling an Audit. #PP-2008-04. 3/4/08 (supersedes #AP/AU-11)
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Access to Supervisors and Exit Conference. #PP-2008-03. 2/29/08 (supersedes #00-1-AU)
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Procedures Relating to the Pass Event Log. #PP-2008-02. 2/29/08 (supersedes #AP/AU-6)
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Procedures Ensuring a Fair Audit. #PP-2008-01. 2/29/08 (supersedes #AP/AU-8)
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Statements of Audit Procedures (SAPs)